TFC30400 - Childcare accounts: opening a childcare account

When a person makes a declaration of eligibility and they satisfy the conditions of entitlement, HMRC will grant their application to open a childcare account. The day on which the application is granted, there must be no other active childcare account in respect of that child. An active childcare account is one where an amount deposited into the account would attract top-up, or where it would but for the fact that the maximum top-up for the current entitlement period has already been allowed.

Childcare Payments Act 2014, section 17(1)

A person who wishes to receive top-up payments must make an application to HMRC to open a childcare account. This person is the applicant.

Childcare Payments Act 2014, section 17(2)

HMRC will grant the application to open a childcare account only if:

Childcare Payments Act 2014, section 17(2)(a)

The applicant has made a valid declaration of eligibility, and;

Childcare Payments Act 2014, section 17(2)(b)

The child in respect of whom the account is to be held (the relevant child) is a qualifying child at the date of the application, and;

Childcare Payments Act 2014, section 17(2)(c)

On the day on which the application is granted, there is no other person who holds an active childcare account in respect of the relevant child.

Childcare Payments Act 2014, section 17(3)

A childcare account is ‘active’ at any time if:

Childcare Payments Act 2014, section 17(3)(a)

Qualifying payments may be made into the account at that time, or

Childcare Payments Act 2014, section 17(3)(b)

Such payments could be made, were it not for a limit imposed by section 19(4) of the Childcare Payments Act 2014.

Childcare Payments Regulations 2015, regulation 11(1)

An application to open a childcare account must:

Childcare Payments Regulations 2015, regulation 11(1)(a)

Be in the form specified by HMRC, and;

Childcare Payments Regulations 2015, regulation 11(1)(b)

Except in limited circumstances, be made to HMRC in an electronic format, and;

Childcare Payments Regulations 2015, regulation 11(1)(c)

Contain information specified by HMRC to identify the applicant, their partner, and the child for whom the childcare account is to be held.

All applications to open a childcare account must be made electronically in the form specified by HMRC except those made by persons subject to the digitally exempt exclusion (see TFC15500 – digitally excluded persons)